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Corporate Governance in Transition Economies : A Comparative Study of Armenia, Azerbaijan and Georgia

McGee, Robert W. - 2008

Corporate governance has become an increasingly important issue in recent years, both as a result of corporate scandals and because more than 20 transition economies in the former Soviet Union, Eastern and Central Europe are in the process of converting their economies from a central planning...

Persistent link: https://www.econbiz.de/10012722459

Timeliness of Financial Reporting in the Russian Energy Sector

McGee, Robert W. - 2006

This paper examines the timeliness of financial reporting in the Russian energy sector and compares the days delay in reporting by Russian energy companies to days delay by non-Russian companies in the petroleum refining industry. The study found that Russian companies' delay in reporting...

Persistent link: https://www.econbiz.de/10012733719

Private Sector Accounting Education in Russia

Preobragenskaya, Galina - 2006

statements based on international financial reporting standards (IFRS) as of January 1, 2004, a full year ahead of the European … IFRS and there are few educational resources they can utilize to get up to speed on the subject. Russian universities … cannot provide much assistance because many of their professors are not trained in IFRS either. The private sector has risen …

Persistent link: https://www.econbiz.de/10012735510

Accounting Reform in Armenia

McGee, Robert W. - 2005

This paper describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that discusses the history and culture of Armenia, the paper goes into a discussion of the major aspects of accounting reform, which included assisting the Finance Ministry adopt and...

Persistent link: https://www.econbiz.de/10012736035

Accounting Certification in the Former Soviet Union and its Importance to the Energy Sector

McGee, Robert W. - 2005

economy they have encountered difficulties in adopting and implementing International Financial Reporting Standards (IFRS) and … International Standards on Auditing (ISA). Accountants were not trained in IFRS and ISA and universities have only recently begun to …

Persistent link: https://www.econbiz.de/10012736480

Ethical Issues in Outsourcing Accounting and Tax Services

McGee, Robert W. - 2005

Outsourcing has been criticized as a practice that destroys jobs and praised as a way to cut costs and remain competitive. The accounting profession has utilized outsourcing to avail itself of expertise that is not available within the firm and to cut the cost of offering a variety of accounting...

Persistent link: https://www.econbiz.de/10012737015

Converting the Accounting System of a Transition Economy : A Case Study of Russia

Preobragenskaya, Galina - 2004

implementation of International Financial Reporting Standards (IFRS). Current rules are examined and selected Russian Accounting … Standards (RAS) are compared to IFRS, followed by a discussion of how closely Russian accountants actually follow the rules and …

Persistent link: https://www.econbiz.de/10012738271

International Accounting and Finance Certification in the Russian Federation

Preobragenskaya, Galina - 2004

The Russian Finance Ministry has announced that Russia will adopt International Financial Reporting Standards (IFRS) as …

Persistent link: https://www.econbiz.de/10012738298

International Accounting Certification in the Russian Language : A Case Study

McGee, Robert W. - 2004

The 15 former Soviet republics (CIS) all have their own national accounting and auditing certifications. They have been evolving in different directions since the break up of the Soviet Union. But they have at least one thing in common - their certifications are not held in high regard beyond...

Persistent link: https://www.econbiz.de/10012738301

Corporate Governance in Transition Economies : The Theory and Practice of Corporate Governance in Eastern Europe

McGee, Robert W. - 2004

Corporate governance issues are especially important in transition economies, since these countries do not have the long-established financial institution infrastructure to deal with corporate governance issues. Before the fall of the Berlin Wall and the collapse of the Soviet Union, there was...

Persistent link: https://www.econbiz.de/10012738302